CESTAT Allows Plea for Change of Classification in Globus Infocomm Case

Globus Infocomm Ltd. Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of Globus Infocomm Ltd. vs. Principal Commissioner of Customs (Import) has accepted the plea for a change of classification. The tribunal ordered the Principal Commissioner to re-examine the classification, duty demands, allegations of mis-declaration, and penalties imposed in light of the new classification plea raised by the appellant.

Background:

• Globus Infocomm Ltd. appealed against the order passed by the Principal Commissioner of Customs (Import), which confirmed the demand for differential duty, imposed fines and penalties, and alleged mis-declaration of the Retail Sales Price (RSP).

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